發(fā)布時(shí)間：2018-05-04 19:04

  本文選題：民國北京政府 + 財(cái)政��； 參考：《河北師范大學(xué)》2011年博士論文

【摘要】：民國北京政府時(shí)期,鹽稅在財(cái)政中的地位極其重要。長蘆鹽區(qū)地處京畿,其巨額的鹽稅收入自始至終為北京政府所倚重,是北京政府籌措、償還內(nèi)外債務(wù),解決財(cái)政上燃眉之急的重要依靠。北京政府鹽稅征收與管理的政策和舉措也大多首先在長蘆鹽區(qū)試行,然后推廣到其他鹽區(qū)。 民初長蘆鹽稅改革是北京政府試圖統(tǒng)一全國鹽政、增加鹽稅收入的重要舉措。改革對舊有鹽稅體制造成了一定程度的破壞,促進(jìn)了長蘆鹽務(wù)管理乃至中國鹽務(wù)管理的近代化。改革中,北京政府、長蘆鹽商和鹽務(wù)稽核總所三大利益主體之間,在鹽價(jià)增減、引制存廢等諸多問題上存在著紛爭和沖突。其實(shí)質(zhì)就是各方圍繞鹽稅利益的分配,為了實(shí)現(xiàn)各自利益目標(biāo),相互牽制、相互斗爭的博弈過程,博弈的核心就是找到各方都能接受的利益均衡點(diǎn)。 紛亂的軍閥政治斗爭對長蘆鹽稅征收與管理造成了巨大影響。長蘆鹽稅成為軍閥覬覦爭奪的目標(biāo)。而長蘆鹽區(qū)所處地理和政治環(huán)境的特殊性,使得軍閥在爭奪長蘆鹽稅過程中表現(xiàn)出了不同于其他省區(qū)的特點(diǎn)。第二次直奉戰(zhàn)爭前,軍閥主要是以變相稅捐的形式私下里對長蘆鹽稅進(jìn)行爭奪。第二次直奉戰(zhàn)爭后,軍閥對于長蘆鹽稅的爭奪升級為公然截留鹽款,濫征附加稅捐,強(qiáng)取豪奪。民初鹽稅改革以來形成的鹽稅征管體制因此遭到極大破壞。 民國北京政府時(shí)期長蘆鹽稅征收與管理,從一個(gè)側(cè)面反映了近代中國財(cái)政稅收的一個(gè)重要特點(diǎn),即國家的財(cái)政稅收被強(qiáng)行綁縛在軍閥政治和軍閥戰(zhàn)爭的機(jī)器上,政治、軍事功用極度強(qiáng)化,調(diào)節(jié)和發(fā)展經(jīng)濟(jì)功能極度弱化乃至缺失。政府運(yùn)用國家權(quán)力橫征暴斂的財(cái)富資本,不是被用來發(fā)展經(jīng)濟(jì),而是幾乎全部被用于浩繁的軍政費(fèi)消耗。這種本末倒置的財(cái)政經(jīng)濟(jì)政策嚴(yán)重阻礙了區(qū)域經(jīng)濟(jì)乃至國家經(jīng)濟(jì)的發(fā)展。
[Abstract]:During the period of the Beijing government of the Republic of China, salt tax played an extremely important role in finance. Changlu Salt District is located in Beijing Guinea, its huge salt tax revenue has been relied on by the Beijing government from beginning to end. It is an important support for Beijing government to raise funds, repay domestic and foreign debts, and solve the urgent financial problems. Most of the policies and measures adopted by the Beijing government to collect and manage salt taxes were first tried in Changlu Salt District and then extended to other salt areas. The reform of Changlu salt tax in the early days of the Republic of China is an important measure for Beijing government to unify the national salt administration and increase the income of salt tax. The reform has destroyed the old salt tax system to a certain extent and promoted the modernization of Changlu salt management and even China salt management. In the reform, there are many disputes and conflicts between the three main interests of Beijing government, Changlu salt merchant and salt audit office. The essence of the game is the distribution of the profit of salt tax. In order to realize the goal of each other, restrain each other and struggle with each other, the core of the game is to find the equilibrium point of the benefit that can be accepted by all parties. The chaotic political struggle of warlords had a great impact on the collection and management of salt tax. The tax has become a target for warlords to covet it. Because of the particularity of the geographical and political environment in Changlu Salt region, warlords have different characteristics from other provinces in the process of fighting for Changlu Salt tax. Before the second War, warlords fought privately for the salt tax in disguised form. After the second direct war, the warlords' contention for the salt tax of Changlu escalated to overtly withhold the salt, overtaxed the additional tax, and forced the expropriation. Since the salt tax reform in the early Republic of China, the salt tax collection and management system has been greatly damaged. The collection and management of Changlu salt tax during the period of the Beijing government of the Republic of China reflected from one aspect an important characteristic of modern China's fiscal taxation, that is, the state's fiscal revenue was forcibly tied to the warlord politics and the machine of warlord war, politics. The military function is extremely strengthened, and the economic function of adjustment and development is extremely weakened or even lacking. The use of state power by the government to expropriate excessive wealth and capital is not used to develop the economy, but almost all of it is used to consume huge military and government expenses. This kind of financial and economic policy seriously hinders the development of regional economy and even national economy.
【學(xué)位授予單位】：河北師范大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2011
【分類號】：K258

【參考文獻(xiàn)】

中國期刊全文數(shù)據(jù)庫 前10條

1 劉洪升;試論明清長蘆鹽業(yè)重心的北移[J];河北大學(xué)學(xué)報(bào)(哲學(xué)社會科學(xué)版);2005年03期

2 張殿清;北京國民政府時(shí)期地方截留中央鹽稅淺析[J];河北大學(xué)學(xué)報(bào)(哲學(xué)社會科學(xué)版);2005年01期

3 易繼蒼;中國經(jīng)濟(jì)法制近代化的重要里程碑——北洋政府時(shí)期的經(jīng)濟(jì)立法[J];貴州社會科學(xué);2004年03期

4 梁義群,丁進(jìn)軍;袁世凱統(tǒng)治時(shí)期的財(cái)政[J];民國檔案;1991年01期

5 劉經(jīng)華;民初鹽務(wù)改革與近代化問題論析[J];江漢論壇;1997年05期

6 劉經(jīng)華;中國傳統(tǒng)鹽務(wù)管理體制的制度分析——以清代官督商銷制為中心[J];江漢論壇;2003年04期

7 李德成;北洋政府時(shí)期的鹽務(wù)管理[J];江西師范大學(xué)學(xué)報(bào)(哲學(xué)社會科學(xué)版);2001年01期

8 劉洪升;北洋初期的鹽務(wù)改革與中國鹽務(wù)近代化的開端[J];歷史教學(xué);2005年09期

9 胡光明;論清末商會對長蘆鹽務(wù)風(fēng)潮的平息[J];歷史檔案;1994年02期

10 劉經(jīng)華;論洋會辦丁恩在民國初期的鹽務(wù)改革[J];廈門大學(xué)學(xué)報(bào)(哲學(xué)社會科學(xué)版);1997年01期

中國博士學(xué)位論文全文數(shù)據(jù)庫 前1條

1 夏國祥;中國近代稅制改革思想研究（1900-1949）[D];上海財(cái)經(jīng)大學(xué);2003年

中國碩士學(xué)位論文全文數(shù)據(jù)庫 前6條

1 顧培君;民國初年稅制改革思想述評[D];蘇州大學(xué);2001年

2 王毅;直系軍閥統(tǒng)治時(shí)期中央財(cái)政研究[D];河北大學(xué);2001年

3 曹蕾;民國時(shí)期的鹽務(wù)稽核所及其改革[D];河北師范大學(xué);2005年

4 段艷;北洋時(shí)期的國地財(cái)政劃分（1912—927年）[D];廣西師范大學(xué);2005年

5 歲有生;財(cái)政制度近代化的嘗試[D];鄭州大學(xué);2004年

6 劉妍慧;民初鹽政改革與政局[D];華中師范大學(xué);2007年

，

本文編號：1844245